Legal Opinion
Benton County v. Allen
Oregon Supreme Court
Decided January 13, 1943PublishedCited by 27 opinions
1Opinion of the CourtHay, J.
These proceedings were instituted by Benton County in December, 1940, for the foreclosure of delinquent tax liens. One of the defendants is Corvallis General Hospital Association, which is incorporated under the laws of Oregon as a charitable corporation.
The corporation’s property consists of certain real property, upon which is erected a hospital building, and personal property, comprising hospital equipment. It contends that this property is exempt from taxation under subd. 3, section 110-201, O. C. L. A., which reads as follows:
“Property exempt from taxation. The following property shall…
2Cases cited13 opinions
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- McDonald v. Massachusetts General HospitalMassachusetts Supreme Judicial Court · 1876
- Corporation of the Sisters of Mercy v. Lane CountyOregon Supreme Court · 1927
- Hamilton v. Corvallis General Hospital Ass'nOregon Supreme Court · 1934
- Carteret Academy v. State Board of Taxes & AssessmentSupreme Court of New Jersey · 1926
8 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Canyon County v. Sunny Ridge Manor, Inc.Idaho Supreme Court · 1984
- Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of RevenueOregon Supreme Court · 1986
- Methodist Book Concern v. State Tax CommissionOregon Supreme Court · 1949
- Gregory v. Salem General HospitalOregon Supreme Court · 1944
22 more not listed; retrieve them via the Exa API.